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ATQ, we can say that Let the cost price of article be 100x When sold at loss SP = 100x - (20/100) × 100x = 80x When sold at profit SP = 100x + (20/100) × 100x = 120x According to the question, 120x - 80x = 20 ⇒ 40x = 20 ⇒ x = 0.5 ⇒ 100x = 50 ∴ Cost price of article is Rs. 50
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